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ESG Reporting Guidelines, 2019

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Summary

The MSE Corporate Governance Code (“the Code”) advocates that companies report on environmental and social issues based on the principle of transparency and in accordance with relevant legal requirements and good international practices. These Guidelines aim to support this reporting process, while providing a broader view on the reporting context and practices. The Guidelines aim to strengthen companies’ understanding of ESG issues and related reporting frameworks and standards. Moreover, they provide guidance on how companies can communicate their ESG performance in a meaningful way. In short, the key objectives of the Guidelines are to: Provide companies with specific information on meeting the ESG reporting expectations in North Macedonia; Provide a broader context on ESG reporting developments, standards and good practices to prepare for the requirements of the international financial community; Help advance ESG performance in North Macedonia and capture the subsequent benefits.

Issuer

Macedonia

Year

2019

Region

Europe

Issuer (type)

Macedonia Stock Exchange (Stock Exchange)

Instrument type

Guidelines

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Voluntary

Text analysis

    • Moderate 0.79%
    • Low 0.02%
    • E focus: climate change, deforestation, emissions, energy, energy use, environment, environmental management, environmental policy, ghg emissions, greenhouse gas, pollution, product stewardship, recycling, renewable energy, restoration, sustainable finance, sustainable products, waste, water, water management, water reuse, water use, biodiversity
    • S focus: compensation, data security, diversity, employee training, employee turnover, forced labour, human capital, human rights, recruitment, social impacts, value creation, collective bargaining
    • G focus: audit, bribery, collective bargaining, corruption, data security, employee training, employee turnover, forced labour, human capital, human rights, social impacts, value creation, accountability
    • Administrative services, Agriculture, Construction, Education, Finance, Information, Management, Mining, Professional services, Public administration, Retail trade